Our test file is a 42 minute AVI file.
Badaboom / Avivo
Avivo Video Convertor is bundled with the Catalyst driver sets and is free, it enables the conversion of video from one format to another with assistance from the GPU. NVIDIA also have an equivalent in the form of Badaboom.
Using Avivo Video Convertor and Badaboom we converted a short AVI file to the best quality iPod format.
In the above scenarios both GPUs are able to improve on the performance we see when using the CPU only. Then of the two cards tested the GTX 460 has slightly better performance in both tests though the gap is very small.